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Expenditure Object Codes

Assets: 

Cash and Cash Equivalents

10000 - 10999

Accounts Receivable

11000 - 11999

Promises Receivable

12000 - 12999

Notes Receivable

13000 - 13999

Inventories, pre-paids, other

14000 - 14999

Investments

15000 - 15999

Beneficial interest in perpetual trusts                   

16000 - 16999

Property, land and equipment

17000 - 17999

Liabilities: 

Accounts Payable                                              

20000 - 20999

Accrued Liabilities

21100 - 21999

Liabilities for funds held in trust

22000 - 22999

Actuarial liability for annuities payable     

23000 - 23999

Deposits and deferred revenue

24000 - 24999

Refundable advances

25000 - 25999

Notes and bonds payable

26000 - 26999

Due to/from

29000 - 29999

Fund Balances Revenues: 

Tuition and fees                                                  

4000 - 40999

Contributions

41000 - 41999

Investment income 

42000 - 42999

Contract and other exchange transactions     

43000 - 43999

Auxiliary enterprises

44000 - 44999

Other income

49000 - 49999

Supplies/Expenses: 

Plant fund account pool                                      

50000 - 50999

Salaries and wages

52000 - 52999

Fringe benefits

53000 - 53999

Supplies and expenses     

54100 - 54900

Library 

55000 - 55999

Debt Services

56000 - 56999

Utilities 

57000 - 57999

Scholarships

58000 - 58999 

Grants

59000 - 59999

Chargebacks

70000 - 79999

Physical Plant

80000 - 80999

Plant Fund

89000 - 89999

Transfers: 

Transfers                                                                

90000

A complete listing of object codes is available from the Business Office upon request. Some of the most common object codes include: 

52000

Faculty/Professional

Salaries and wages

52100

Faculty (professors, associate professors, assistant professors, distinguished professors) 

52120

Part- time faculty 

52200 

Contract/professional-exempt (administrators, officers, deans, assistant and associate directors, professional-exempt staff) 

52400 

Classified staff

52410

Part-time classified staff 

52700

Student wages (institutional) 

52805

Federal student work study (CWS) 

52825

Texas student work study (CWS)  

Fringe benefits

53000

Fringe benefits (Social Security, flexible benefits, retirement, unemployment) 

Supplies/expense (see cross-reference list below) 

54100

General and operating expense

54210

Communications expense

54300

Travel expense

54600 

Professional fees

54900

Other expense 
(This object code is available only upon request. Please call Don McTeer at x7334 to establish) 

Telephone equipment

70100                          

Telephone equipment charges

Supply and Expense Object Code Cross Reference List

54100 - General and operating expense: supplies; minor furniture and equipment under $5000; repairs and maintenance; special restricted expenses; membership and dues; computer hardware; software licenses under $5000; recruiting and moving expenses; publications and subscriptions; other.

54210 - Communications expense: postage, printing and duplication, shipping, express mail, long distance, etc.

54300 - Travel expense: airfare, hotel, accommodations, meals, leased vehicles, registration fees, etc.

54600 - Professional Fees: honoraria, legal and audit fees, stipends, contractor services, etc.

54900 - Other: This optional category is for departments who need to separately track a special designated expense or endowment-related expenditure. Departments need to request to use this special object code. It will not be available automatically to departments.